South Dakota § 9-43-109 Calculation of interest on installments--Delinquent installments--Penalty.

South Dakota Statutes

§ 9-43-109 — Calculation of interest on installments--Delinquent installments--Penalty.

South Dakota § 9-43-109

Title 9MUNICIPAL GOVERNMENT

Ch. 9-42SPECIAL ASSESSMENTS AND FINANCING OF IMPROVEMENTS

This text of South Dakota § 9-43-109 (Calculation of interest on installments--Delinquent installments--Penalty.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

S.D. Codified Laws § 9-43-109 (2026).

Text

The first installment under Plan One or Plan Two shall include interest from the date of approval of the assessment roll with the finance officer of the municipality to May first of the year in which the first installment is due. Each subsequent installment shall include one year's interest. Each of the installments, including interest as provided above, becomes delinquent on May first of the year in which the installment becomes due and shall have interest and penalty added each month at the same rate as provided in § 10-21-23 for delinquent real estate taxes.

Free access — add to your briefcase to read the full text and ask questions with AI

The first installment under Plan One or Plan Two shall include interest from the date of approval of the assessment roll with the finance officer of the municipality to May first of the year in which the first installment is due. Each subsequent installment shall include one year's interest. Each of the installments, including interest as provided above, becomes delinquent on May first of the year in which the installment becomes due and shall have interest and penalty added each month at the same rate as provided in § 10-21-23 for delinquent real estate taxes.